With silent trusts, all might not be quiet on the western front.

Practitioners need to modify their procedures to accommodate new requirements.

Evaluation of tax benefits and potential pitfalls.

Applying the Massachusetts law to real estate when your client is domiciled in another state.

Martin M. Shenkman and Joy Matak offer practical steps to comply with the new reporting regime.

Charles A. Redd provides an in-depth analysis of a recent Chief Counsel Advice relating to gift tax consequences.

Here Comes Tax Reform 2025.

The most pressing tax law developments of the past month.

Legal Editor Dawn S. Markowitz discusses this month's cover art.

Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue.